JUDGMENT 1. These Petitions are filed through Taxation Consultant of the Petitioner. There is no reason shown as to why the Petitioner cannot file these Petitions on solemn affirmation. 2. The Writ Petitions are accordingly disposed of with liberty to the Petitioner to file Petitions afresh on the Petitioner's own affirmation. 3. The question of alternate remedy raised by the Respondents is kept open.